HS 846130 Broaching machines
Quick Answer: Broaching machines imported under HS 846130 enter the UK at 0.00%, the EU at 1.70%, and the US at 4.4% (MFN rate). This HS code covers machines designed for removing material by drawing a toothed tool (broach) across the workpiece. These are typically used for creating internal shapes like keyways or splines, or external forms. Importers should note the varying tariff rates across major markets, as indicated by CustomTariffs data. For the US, specific free trade agreements may offer preferential duty treatment, while the EU and UK rates are generally consistent for this classification.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8461300000 | — | — | — |
| 8461301000 | 0.00 % | — | — |
| 8461309000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8461300000 | 1.70 % | — | — |
| 8461301000 | 1.70 % | — | — |
| 8461309000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84613040 | 4.4% | Free (17 programs) | — |
| 8461304020 | — | — | ["No."] |
| 84613080 | 4.4% | Free (17 programs) | — |
| 8461308040 | — | — | ["No."] |
| 846130 | — | — | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8461.30?
Imports of Broaching machines may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 846130 cover?
This subheading covers broaching machines, which are machine tools designed for removing material by means of a toothed tool called a broach. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these machines are used to produce internal or external surfaces of high accuracy and finish, such as keyways, splines, and intricate shapes. Official definitions from the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on machines specifically engineered for the broaching process, often featuring a reciprocating or rotary broach action.
What falls outside HS 846130?
The following products are excluded from HS 846130: general-purpose machine tools not specifically designed for broaching, such as milling machines or shaping machines that might be adapted for limited broaching operations but are not primarily built for it. Also excluded are broaching tools themselves (classified under HS 8203) and hydraulic or pneumatic power units that are not integrated into a broaching machine. Machines for cutting metal by means of a laser or other light beam, water jet, or plasma jet, even if capable of producing similar shapes, are also classified elsewhere, typically under HS 8456.
What are common classification mistakes for HS 846130?
A common error is misclassifying multi-purpose machine tools that can perform broaching as a secondary function but are primarily designed for other operations, such as milling or grinding. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, when goods are classifiable under two or more headings, the heading that provides the most specific description shall be preferred. Importers may also incorrectly classify the broaching tool separately from the machine if it is imported as a set, failing to recognize that the complete machine, including its essential tooling, falls under this subheading.
How should importers classify products under HS 846130?
The correct procedure for classifying products under HS 846130 involves a thorough examination of the machine's primary function and design specifications. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and cross-reference with the WCO Explanatory Notes. Key considerations include whether the machine is specifically built for the broaching process, its operational mechanism (e.g., reciprocating or rotary), and the type of surfaces it is designed to produce. Obtaining detailed technical specifications from the manufacturer is crucial for accurate classification.
How is the duty calculated for products under HS 846130?
A horizontal broaching machine weighing 5,000 kg and declared at a customs value of $75,000 USD would attract a US duty of $5,625. This is calculated using the Most Favored Nation (MFN) duty rate of 7.5% ad valorem, applied to the declared customs value ($75,000 × 0.075 = $5,625). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for HS code 8461.30.00.00, assuming no preferential trade agreements apply.
Which trade agreements reduce duties for HS 846130?
Several free trade agreements may reduce the applicable duty rate for HS 846130, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying broaching machines originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Similarly, the EU and UK offer preferential rates under various agreements, often resulting in duty-free entry for goods originating from partner countries, requiring documentation such as an EUR.1 movement certificate or an origin declaration on the invoice.
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FAQ
What are the typical import duty rates for HS code 846130 (Broaching machines) into the United States?
For broaching machines classified under HS code 846130, the standard Most Favored Nation (MFN) duty rate into the United States is 1.70% ad valorem. This means the duty is calculated as a percentage of the declared value of the imported goods. For example, if a broaching machine is valued at $10,000, the MFN duty would be $10,000 \times 0.0170 = $170. It is crucial to verify current rates on the US International Trade Commission (USITC) website, as these can change. Preferential rates may apply under various Free Trade Agreements (FTAs).
How is the classification of a broaching machine under HS code 846130 determined?
Broaching machines are defined as machine tools for removing metal by the use of a continuously moving tool (broach) having a series of teeth of increasing size. According to the Explanatory Notes to the Harmonized System (HS) provided by the World Customs Organization (WCO), HS code 846130 specifically covers 'Broaching machines'. Classification hinges on the machine's primary function: to perform broaching operations. Machines that perform other primary functions, even if they can broach, would be classified elsewhere. Importers should ensure the machine's design and operational capability align with the definition of a broaching machine to ensure correct classification.
What documentation is typically required when importing broaching machines under HS code 846130?
When importing broaching machines under HS code 846130, standard customs documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill for transport. Depending on the country of import and origin, a certificate of origin may be necessary, especially if preferential duty rates are claimed under a trade agreement. Importers should also be prepared to provide technical specifications or brochures that confirm the machine's function as a broaching machine to substantiate the HS classification. Always consult the specific import regulations of the destination country.
Which trade agreements offer preferential duty rates for broaching machines (HS 846130) into the United States?
The United States has numerous Free Trade Agreements (FTAs) that can provide preferential duty rates, potentially reducing or eliminating the 1.70% MFN duty for HS code 846130. Examples of agreements that may offer such benefits include the US-Korea Free Trade Agreement (KORUS), the US-Australia Free Trade Agreement, and others. To claim preferential treatment, importers must ensure the broaching machine meets the rules of origin specified in the relevant FTA and provide a valid Certificate of Origin. It is essential to consult the specific FTA text and the USITC's Harmonized Tariff Schedule (HTS) to confirm eligibility and applicable preferential rates for the country of export.
How is the duty calculated for a broaching machine imported into the UK under HS code 846130?
For broaching machines (HS code 846130) imported into the United Kingdom, the standard duty rate is typically 0.00% ad valorem under the UK Global Tariff. This means no customs duty is levied on most imports of these machines. However, it is crucial to consult the official UK Trade Tariff for the most current and specific information, as rates can be subject to change or specific conditions. For example, if a machine was valued at £5,000, the duty under the standard 0.00% rate would be £5,000 \times 0.00 = £0. If a different, non-zero rate were applicable, the calculation would follow the ad valorem principle (Value \times Rate). Always verify the applicable tariff code and rate on the UK government's website.